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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

CENVAT Credit - Since, the assessee is not a service provider ...


Manufacturer Ineligible for CENVAT Credit on Vehicle Services and Employee Insurance Tax Claims.

December 22, 2015

Case Laws     Central Excise     AT

CENVAT Credit - Since, the assessee is not a service provider and is only a manufacturer, the credit on the services, when they relate to motor vehicles, are not available to them. - they cannot take credit of service tax paid on insurance in respect of their employees - AT

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